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A query was raised regarding whether the contribution of shares from various holding companies to an entity could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this is possible provided that ownership and holding period requirements are met, and that the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1º) Si las operaciones descritas de aportación no dineraria se pueden acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios y poseerse ininterrumpidamente durante el año anterior. La aportación debe ser realizada por el nudo propietario en casos de usufructo. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o el relevo generacional.
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